DUTIES OF THE TOWNSHIP TREASURER.

1. The township treasurer collects and returns all school taxes in the same manner and for the same compensation as other laws. Section 106.

He is to receive from the supervisor, with his warrant for the collection of taxes, a written statement of all school and library taxes, and of all taxes imposed upon the taxable property of each district, with the names of the districts or persons to whom any portions of such taxes are due, (section 108;) and he is required to retain in his hands, after deducting from the moneys collected by him the amount of the tax for township purposes, the full amount of all school taxes, and hold the same subject to the orders of the proper district or township officers or persons. Sections 29, 53, 78, 109, 128.

2. It is his duty to apply to the county treasurer for the school and library moneys due his township or the districts thereof, and notify the township clerk of the amounts. Sections 98, 110, 120.

3. He shall sue for and recover moneys forfeited by the inspectors, or township or county clerks by failure to make reports; and pay over the same, in the same manner and in the same proportion in which he would have paid over the moneys lost by the neglect of those officers. Sections 132, 133, 134,

135.

4. The supervisor must certify to the township treasurer, the amounts of school taxes levied on any property in his township, belonging to fractional districts whose school-houses are in other townships; and the treasurer must pay over the moneys raised on such property, to the treasurers of the townships in which the school-houses are situated. Section 142. The latter treasurers are required also to apply for such moneys, and report the same with the other school moneys to the township clerk. Section 143.

DUTIES OF SUPERVISOR.

1. It is the duty of the supervisor to assess upon the taxable property of each district, (section 106,) and part of district, (section 84,) in his township, all school taxes properly reported to him by the officers of such district, (section 56,) or by the township clerk, (sections 77, 104,) together with the amount of any final judgment against the district. Sections 125, 128. He must also assess two mills upon each dollar of the taxable property of his township for the support of schools therein. Section 107.

2. Each supervisor within whose township any part of a fractional district is situated must certify to the supervisors of townships in which the other parts of such district lie, the amount of taxable property in the part lying in his township. The full amount of taxes to be levied upon such district, or of any judgment against it is to be certified to the supervisor of each township in which any part of the district lies. Sections 84, 127.

3. The supervisor must deliver to the township treasurer, together with the warrant for the collection of taxes, a written statement of the amount of school and library taxes, and of all other district taxes or judgments levied on each district, with names of persons having such judgments assessed, and the amount payable to each. Section 108. He is to certify also, at the same time, the amount of the two mill tax levied upon any property in the township, belonging to a fractional district, whose school-house is situated in some other township. Section 142.

4. The supervisor is liable to each district, for the amount lost to such district by his neglect or refusal to assess the two mill tax, and such amount, with the interest thereon, may be recovered from him by suit brought by the assessor. Section 141.

DUTIES OF COUNTY OFFICERS.

1. The duties of the county clerk, in school affairs, are simply to receive and transmit communications (books, blanks, &c.,)

from the Superintendent of Public Instruction, (section 111,) to. receive and file copies of the inspectors' reports, and to send duplicate copies thereof to the Superintendent. Section 112. He is liable for losses incurred by his neglect. Section 134.

2. The county treasurer is required, between the first and tenth days in April, to apportion all funds received from fines, penalties, or recognizances to the several townships, for the support of libraries. Section 116. He must also apply for and receive the moneys apportioned to his county from primary school fund, and give immediate notice to the township clerks, and the same to treasurers, of the amounts apportioned to their several townships. Section 120. In certain cases the county treasurers are to receive moneys from school districts to pay for school-house sites, (section 160,) and he must pay over such moneys on the proper order. Section 167.

NON-RESIDENT PUPILS.

1. Non-resident pupils may be admitted to the schools and. the rates of their tuition fixed and collected by the district board. Sections 58, 151, 164.

2. A non-resident who pays taxes in the district, may send scholars to any school therein, and may be reckoned in the census, provided that his own district has voted to have no school for the year, or if he does not reside in any organized district. Section 137.

SCHOOL-HOUSES AND SITES.

1. A site for a school-house can only be established or changed by a vote of two-thirds of the legal voters present at the meeting. Section 19. When such vote cannot be obtained, the inspectors are to determine the site. The site thus fixed may be changed by the inspectors on a written request of a majority of the voters. Section 20.

2. A district having more than three hundred school children may designate any number of sites for school-houses, including one for a union school, and if two-thirds of the voters.

cannot agree upon said site, a majority may direct the board to select it. Section 153.

3. The site must be purchased or leased by the district board in the corporate name of the district, (section 59,) and as the voters shall direct. Section 21.

* 4. If the district and the owner cannot agree upon a price for the site fixed on, or if a good title cannot for any reason be obtained, an application may be made by the district board to the circuit judge, circuit court commissioner, or a justice of the peace in the township, for a jury to ascertain and determine the just compensation for such site. Section 154. For further proceedings see sections following 154.

5. A school-house shall be purchased, hired or built by the district board, (section 59,) as directed by the legal voters, (section 21,) unless in case of building, the voters appoint a building committee. Section 59. The board may also sell any site or other property as directed. Section 59.

6. A district having less than thirty school children cannot raise more than $200 in any one year to build or purchase a schoolhouse. A district having over thirty but not over fifty children may raise not exceeding $300 a year. Not more than $180 in all can be raised to build a school-house less than 24 by 30 feet and ten feet between the floors; or more than $75 for a log school-house. Section 22.

7. A brick or stone school-house can be built only on a site held in fee by the district, or under a lease for ninety-nine years; and a frame school-house cannot be built on a site leased for less than fifty years, without securing the privilege of removal of the same. Section 59.

8. Taxes may be voted to keep the school-house in repair and to purchase appendages for the same. Section 23. It is the duty of the director to provide all necessary appendages, and to keep the school-house in good repair during school terms. Section 48.

9. Any district having more than three hundred school chil-. dren, may borrow money and issue bonds therefor, not exceed

ing in the aggregate, $15,000 and not paying above ten per cent. interest, to purchase a site for a union school-house and erect buildings and furnish the same. Section 166.

10. Whenever by the division of a district the school-house is no longer desired by either of the new districts, the schoolinspectors may sell the same. Section 75.

SCHOOL FUNDS AND TAXES.

1. The interest of the State primary school fund is apportioned annually, by the Superintendent of Public Instruction, in the month of May. Section 119. It is distributed only to those districts which had three months of school taught by a qualified teacher, the preceding year, (Cons., Art. 13, Sec. 5;) and is apportioned on the number of children between the ages of five and twenty years residing in those districts. Section 119. These moneys are paid on the warrant of the Auditor General to the county treasurers, and distributed by them to the township treasurers, by whom it is paid to the districts, on the warrants of the district moderator and director, (sections 120, 53,) the amount due each district being apportioned and certified to the treasurer by the township clerk. Section 97. In the apportionment of the primary school moneys a fractional district is considered as belonging wholly to the township in which its school-house is situated. Section 139.

2. A tax of two mills upon each dollar of taxable property is assessed annually in each township, for the support of schools. Out of this, so much as is voted at the annual township meeting, must be reserved by the treasurer for libraries; the remainder belongs to the districis in which it was raised, provided such districts had three months of legal school the preceding year. The amounts raised upon districts not having such school, and upon property not in any organized district, must be apportioned by the township clerk in the same manner as the primary school moneys. Section 107. No part of either of the above funds, or of any moneys raised by tax, can be paid to any teacher who has not received a certificate before commencing